Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Management, Economic and Accounting
Anis Dary Arinto
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance

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Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch Junawan; Anis Dary Arinto
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.19

Abstract

The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.
Co-Authors Junawan